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Accounting Standards

Exposure Drafts (FREDs)

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  • GAAP in the UK - Full set
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FRED 73 Draft Amendments to FRS 101 Reduced Disclosure Framework – 2019/20 cycle FRED 72 Draft Amendments to FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland – Interest Rate Benchmark Reform FRED 71 Draft Amendments to FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland – Multi-Employer Defined Benefit Plans FRED 70 Draft Amendments to FRS 101 Reduced Disclosure Framework – 2018/19 Cycle FRED 68 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Payments by subsidiaries to their charitable parents that qualify for gift aid FRED 67 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 (Incremental improvements and clarifications) FRC Staff draft accompanying FRED 67: FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRED 66 Draft amendments to FRS 101 Reduced Disclosure Framework – 2016/17 cycle FRED 65 Draft amendments to FRS 101 Reduced Disclosure Framework – Notification of shareholders FRED 64 Draft amendments to FRS 103 Insurance Contracts – Solvency II FRED 63 Draft amendments to FRS 101 Reduced Disclosure Framework – 2015/16 cycle FRED 62 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Fair value hierarchy disclosures FRC Exposure Draft of Implementation Guidance to accompany draft FRS 103 Insurance Contracts FRED 54 Draft Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRED 53 Draft Amendments to FRS 101 Reduced Disclosure Framework (2013/14) FRED 52 Draft Amendments to the Financial Reporting Standard for Smaller Entities (effective April 2008) Micro-entities FRED 51 Draft Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Hedge Accounting FRED 49 – Draft FRS 103 Insurance Contracts Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance contracts FRC Consultation Paper: Accounting standards for small entities FRC Consultation Overview: FREDs 58, 59 and 60 – Implementation of the EU Accounting Directive FRED 50 – Draft FRC Abstract 1 Residential Management Companies' Financial Statements and Consequential Amendments to the FRSSE FRC Feedback Statement: FRED 46 Application of Financial Reporting Requirements, FRED 47 Reduced Disclosure Framework and FRED 48 The Financial Reporting Standard applicable in the UK and Republic of Ireland The Future of Financial Reporting in the United Kingdom and Republic of Ireland– The Key Facts: FREDs 46, 47 and 48 ED Amendment to Financial Reporting Exposure Draft 48: Draft FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ED The future of financial reporting in the UK and Republic of Ireland FRED 45– Financial Reporting Standard for public benefit entities and consequential amendments to proposals in FRED 44 Financial Reporting Standard for Medium-sized entities ED Proposed amendments to FRS 29 (IFRS 7) – Financial instruments: Disclosures Disclosures – Transfers of financial assets ED Improvements to Financial Reporting Standards 2010 Revised ED The Future of Financial Reporting in the UK and Republic of Ireland – Part One: Explanation Revised ED The Future of Financial Reporting in the UK and Republic of Ireland – Part Two: The Draft Standards – FRED 46 47 & 48 Revised ED The Future of Financial Reporting in the UK and Republic of Ireland – Part Three: Development of the Financial Reporting Exposure Drafts & Impact Assessment Revised ED The Future of Financial Reporting in the UK and Republic of Ireland – Alternative view Proposed Amendment To FRS 3 – Reporting Financial Performance Exposure draft of Amendment to FRS 20 (IFRS 2) – 'Share-Based Payment' Vesting Conditions and Cancellations Amendment To FRS 25 (IAS 32) – 'Financial Instruments: Presentation' ASB ED amendment to FRS 25 (IAS 32) – 'Financial Instruments: Presentation' ASB Amendment To FRS Exposure Draft: Amendments To FRS 26 (IAS 39) – 'Financial Instruments: Recognition And Measurement' – Exposures Qualifying For Hedge Accounting ASB Exposure draft Improvements to Financial Reporting Standards 2009 Improvements to Financial Reporting Standards ED Amendments to FRS 2 Accounting for subsidiary undertakings, FRS 6 – Acquisitions and mergers and FRS 28 Corresponding amounts Legal Changes: 2008 ED amendments to FRS 20 (IFRS 2) – Share-based Payment – Group cash-settled share-based payment transactions ED Proposed amendments to FRS 29 (IFRS 7) – Financial instruments: Disclosures Improvements to Financial Instrument Disclosures ED Accounting standard-setting in a changing environment: The role of the Accounting Standards Board Proposed amendments to UITF abstract 42 (IFRIC 9) 'Reassessment of embedded derivatives' and FRS 26 (IAS 39) 'Financial instruments: recognition and measurement' Embedded derivatives FRED 22 – Revision of FRS 3 'Reporting Financial Performance' FRED 23 – Financial instruments: Hedge accounting FRED 25 – Related party disclosures FRED 28 – Inventories Construction and Service Contracts FRED 29 – Property plant and equipment Borrowing costs FRED 32 – Disposal of non-current assets and presentation of discontinued operations FRED 36 – Business combinations (IFRS 3) and amendments to FRS 2 Accounting for subsidiary undertakings (parts of IAS 27 Consolidated and Separate Financial Statements) FRED 37 Intangible assets (IAS 38) and FRED 38 – Impairment of assets (IAS 36) FRED 39 – Amendment to FRS 12 Provisions, contingent liabilities and contingent assets and amendment to FRS 17 Retirement benefits FRED 40 – Accounting for heritage assets FRED 41 – Related party disclosures FRED 42 – Heritage assets FRED 55 Draft Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland FRED 56 Draft FRS 104 Interim Financial Reporting FRED 57 Draft amendments to FRS 101 Reduced Disclosure Framework (2014/15 Cycle) FRED 58 Draft FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime FRED 59 Draft Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland–Small entities and other minor amendments FRED 60 Draft Amendments to FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework FRED 61 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Share-based payment transactions with cash alternatives ED Proposed Amendment to FRS 25 (IAS 32) – Financial Instruments: Presentation Classification of Rights Issues ED The Future of Financial Reporting in the UK and Republic of Ireland – Part One: Explanation ED The Future of Financial Reporting in the UK and Republic of Ireland – Part Two: Draft Financial Reporting Standards ED The Future of Financial Reporting in the UK and Republic of Ireland–Appendices FRED 69 FRS 101 Reduced Disclosure Framework – 2017/18 cycle